摘要
资产评估行业对我国市场经济健康运行起着重要作用,为加强行业监督管理、构建诚信执业体系,财政部对资产评估行业持续开展专项整治工作,可见职业道德和执业质量对资产评估行业的重要性。本文在分析我国资产评估职业道德发展历程和现状的基础上,探究评估机构及专业人员职业道德缺失的动因,采用结构方程模型,较为客观准确地测算职业道德影响因素对职业道德水平的影响程度,深入挖掘职业道德缺失的根源,为我国资产评估专业人员职业道德的提升建言献策,以期提高资产评估行业的执业质量和公信力。
The asset appraisal industry plays an important role in the healthy operation of China’s market economy.In order to strengthen the supervision and management of the industry and build an honest practice system, the Ministry of Finance continues to carry out special rectification work on the asset appraisal industry, which shows the importance of professional ethics and practice quality to the asset appraisal industry. Based on the analysis of the development and current situation of professional ethics in asset appraisal in China, this paper explores the causes of the lack of professional ethics in appraisal institutions and professionals. Using structural equation model, this paper objectively and accurately measures the influence degree of the influencing factors of professional ethics on the level of professional ethics, and deeply excavates the root of the lack of professional ethics. Suggestions and suggestions for improving the professional ethics of asset appraisal professionals in China, in order to improve the professional quality and credibility of the asset appraisal industry.
作者
朱冬元
程昱
程欢
Zhu Dongyuan;Cheng Yu;Cheng Huan(School of Economics and Management,China University of Geosciences,Wuhan 430074)
出处
《中国资产评估》
2022年第9期4-13,共10页
Appraisal Journal of China
关键词
资产评估
职业道德
执业质量
结构方程
Asset appraisal
Professional ethics
Practice quality
Structural equation model
